Disclosures of certain matters in the financial statements of insurance enterprises;

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AICPA
Disclosures of
Certain
Matters in the
Financial
Statements
of Insurance
Enterprises
STATEMENT OF POSITION 94-5
December 15, 1994
Prepared by the Task Force on Insurance Companies' Disclosures Accounting Standards Division
AMERICAN
INSTITUTE OF
CERTIFIED
PUBLIC
ACCOUNTANTS